What does a pro forma operating budget predict?

A pro forma operating budget is a financial tool used to project future financial performance based on certain assumptions or hypothetical scenarios. It predicts the financial impact of changes, such as new services, changes in patient volume, adjustments to pricing strategies, or shifts in operational costs. By analyzing these projections, nurse executives and healthcare administrators can make informed decisions about resource allocation, staffing, and operational adjustments to improve financial health.

In contrast, while the other options might be influenced by the pro forma budget, they do not specifically relate to its primary function. The number of patients treated and staffing needs can be inputs into the budget but are not the focus of the budget itself. The quality of care provided is an important measure of performance in healthcare but is not directly predicted by a budget, as it encompasses a range of factors beyond purely financial considerations. Therefore, the ability to foresee financial outcomes based on planned changes makes the option regarding the financial impact of changes the most accurate choice.